I do too 8) . Finished it all a couple of weeks ago but had no time to post.
The pre-facelift switch console has different connectors compared to the ones on the M, so a bit of extra wiring which I hadn't expected. Fitting a variable resistor each side has worked a treat, set them to 6 ohms initially and with a bit of fiddling all 3 heat settings work well with the heat mats own thermostat controlling the maximum temperature. On level 3 the seats really heat up quickly and the leather is at least as tight looking as before (phew!).
Total cost:
£70ish X3 retrofit loom from the states inc. customs charge
£40 used switch console with heated seat buttons
£29 Carbon fibre heating mats from ebay, excellent quality for the money
Cable ties in place of hog rings + contact adhesive
Total cost in time:
Plenty in time taken to research, thanks once again to you guys who have helped on the forum
Probably 4 days to strip interior, fit loom, strip M seats, fit heated elements and rebuild it all.
It would have been so much cheaper to just fit the aftermarket heating kit complete with their switches and relays to my existing seats, but I wanted the oem look and function. Alternatively for considerably more money I could have looked for M seats with elements already built in but that would have been a very expensive option. So, I'm happy with the result.
I have bought a spare X3 loom that I've labelled up ready for fitment to make life easier for the next person, happy to sell it.